Colorado businesses are required to register with the Colorado Department of Revenue for a Sales Tax License. If you are a retailer or wholesaler, then you will collect sales taxes from your customers for the state, county, special district, and any localities that you sell in. You will be assigned a reporting period for filing your sales tax returns and submitting the taxes collected. Some localities are "home rule" and you will file separate tax returns and submit their taxes directly to them.
Retailers, wholesalers, and serice businesses are responsible for filing periodic use tax returns for sales taxes not paid at the register for products purchased for use in your businesses. The state, county, special district, and sometimes localitie are filed on periodic (assigned by the Colorado Department of Revenue) tax returns and payments. If your puchases sales taxes were paid at point of sale, then keep your receipts for proof for seven to ten years. Otherwise report unpaid taxes on your use tax returns and submit payments with returns by on or before the due dates. If products are purchased outside of your business location, then you may owe a balance to your business locality. If you purchase in a home rule area, then you will submit separate use tax returns and payments to each of these areas that apply to your business.